Profits taxation

More About Profits taxation

The publications of Tax Analysts contain news, commentary, and analysis about profits taxation including analysis of country-by-country reporting requirements, European Commission transfer pricing disputes and decisions, excess profits taxes, permanent establishment issues, analysis of international tax disputes, and descriptions of tax treaties and other relevant documents.

Tax Analysts published a notice describing Hong Kong's enactment of an interest deduction rules amendment, U.S. Treasury documents explaining treaty protocol negotiations with Luxembourg, and a summary of Russian guidance regarding cross-border tax concerns. Analysis of advance pricing agreements in light of base erosion and profit shifting can be found in "Advance Pricing Agreements in the Post-BEPS Era." A treaty between Germany and Israel addresses avoidance of double taxation and tax evasion on taxes on income and capital. Tax Analysts also published information from Uzbekistan explaining the taxation of nonresidents, a European Commission working document on corporate income taxation in the European Union, and a protocol amending the agreement between China and Estonia and addressing the avoidance of taxes and prevention of double taxation.